1.audit 审计 >,gvb5
2.attestation 鉴证 N0w`!<y:c
3.credibility 可信赖程度 ym/fFm6h
4.audit of financial statements 财务报表审计 pD2<fP_
5.agreed-upon procedures 执行商定程序 ;k86"W
6.high levels of assurance 高水平保证 .R8 HZ}3
7.compilation 编制 h:)Ci!D;
8.reliability 可靠性 zT|)uP*
9.relevance 相关性 6^n
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 ^(f4*m6`
12. professional competence 专业胜任能力 p,<&zHb>K
13.Senior/CPA-in-charge 项目经理 |Uk"
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14.audit engagement letter 业务约定书 Xy5s^82?
15.recurring audit 连续审计 R@yyur~'_(
16.the client 委托人 8?O>ZZtu
17.change CPA 更换注册会计师 y}K\%;`[a
18.the existing CPA 现任注册会计师 Bo+DJizu
19.the successor CPA 后任注册会计师 KkMay
20.the preceding CPA前任注册会计师 {[t`j
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21.issue the audit report 出具审计报告 /.eeO k
22.expert 专家 q
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23.the board of directors 董事会 w[-Fm+A>
24.knowledge of the entity‘ s business 了解被审计单位情况 %tt%`0
25.assess material misstatement risks评估重大错报风险 qr50E[
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b7\ cxgRq
27.a general knowledge of —— 初步了解―――的情况 ph|ZG6:
28.a more knowledge of—— 进一步了解的情况 H{c?lT
29.the prior year‘s working papers 以前年度工作底稿 )Vk6;__
30.minutes of meeting 会议纪要 (9mM kU=
31.business risks 经营风险 F;!2(sPS
32.appropriateness 适当性 HygY>s+3[
33.accounting estimate 会计估计 Q2%QLM:.,
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 s NHSr
36.audit plan 审计计划 !b-bP,q
37.significant audit areas 重点审计领域 ^D_/=4rz8
38.error 错误 +~U=C9[gj
39.fraud舞弊 wFIh6[3
40.modified or additional procedures 修改或追加审计程序 (5Tvsw`
41.misappropriation of assets 侵占资产 a!c[!
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 xg{HQQ|TC
44.the suspected noncompliance 涉嫌存在违法行为 Y?r
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45.materialiy 重要性 ~ZlC
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46.exceed the materiality level 超过重要性水平 7W9d6i)
47.approach the materiality level 接近重要性水平 mN5
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48.an acceptably low level 可接受水平 @TA9V@?)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 7C?.L70ZY
50.misstatements or omissions 错报或漏报 A?"h@-~2
51.aggregate 总计 :Ze+%d=
52.subsequent events 期后事项 w[Ep*-yeI
53.adjust the financial statements 调整财务报表 Ei@M$Fd
54.perform additional audit procedures 实施追加的审计程序 ? {F{;r
55.audit risk 审计风险 Er:?M_ev
56.detection risk 检查风险 Q7o5R{.oJ
57.inappropriate audit opinion 不适当的审计意见 l t]B#, '
58.material misstatement 重大的错报 o8FXqTUcs4
59.tolerable misstatement 可容忍错报 snp v z1iS
60.the acceptable level of detection risk 可接受的检查风险